Apply for a PAN Card

The Permanent Account Number (PAN) is a unique, 10-digit number issued by the Indian Income Tax Department. It facilitates the coordination of various documents involved in payment, assessment and demand of taxes as well as retrieval of information on the same. It is now mandatory for companies and individuals to quote their PAN number for most financial transactions in India.

With effect from 1st April, 2010, every non-resident person/entity, a citizen of India but residing outside India, not a citizen of India i.e. foreign citizen, other than individual (like company or trust or firm etc.) - not a citizen of India - having no office of its own in India, entering into transactions with Indian payers must obtain a Permanent Account Number ( PAN) in India to avoid higher withholding of tax at source. The objective is collection of information and strengthening of database. In the absence of PAN, withholding tax rate of 20 percent would be applied. This is a routine business compliance with no strings attached. It may be noted that obtaining PAN is a procedural requirement merely for the purpose of tax withholding, without bearing on the final tax liability of the payee. The non-resident payee retains an option to file tax return in India and claim excess taxes withheld by the payer of income. In that sense, the requirement to withhold higher taxes, at best, operates as 'retain and refund' mechanism.

The applicants must use Form 49AA and should enclose the following documents along with the application, apart from the statutory fee as prescribed.

Proof of Identity and Proof of Address for non-resident PAN applicants

Status of the applicant

Individual

Other than Individual having no office of their own in India.

Particulars

Indian citizen who at the time of application for PAN is located.

Foreign citizen who at the time of application for PAN is located.

Outside India

In India

Outside India

Proof of Identity

Copy of passport

Copy of passport

Copy of passport, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country or Bank account signed by the issuing bank duly attested by Indian Embassy in the country where applicant is located.

Proof of Address

Copy of passport or copy of bank account statement in country of residence.

Copy of passport or copy of bank account statement in India.

Copy of passport, duly attested by Indian Embassy in the country where applicant is located or copy of bank account statement in country of residence, duly attested by Indian Embassy in the country where applicant is located.

Copy of registration certificate of their country duly attested by Indian Embassy in the country where applicant is located.

The copies of the documents mentioned above have first to be attested by any one of the following authorities before submission for attestation to the High Commission:-